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G R E E N B U D G E T E U R O P E

European expert platform on environmental taxation and green fiscal reform

THE CIRCULAR ECONOMY:

Practical steps to enhance the

EU package

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The circular economy: practical steps to enhance the EU package

Authors: Mauro Anastasio

Published: October 2016

Green Budget Europe (GBE) is a Brussels-based non-profit expert platform on Environmental Fiscal Reform.

w: www.green-budget.eu • e: info@green-budget.eu • t: greenbudget_eu

The authors are grateful for the comments of Arthur ten Wolde (De Groene Zaak), Sarianne Tikkanen (Finnish Environmental Institute),

Constanze Adolf (Green Budget Europe), Bridget Farrell (Green Budget Europe), James Nix (Green Budget Europe) and Klaus Röhrig (Green

Budget Europe) who provided helpful guidance on finalizing this paper.

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THE CIRCULAR ECONOMY: PRACTICAL

STEPS TO ENHANCE THE EU PACKAGE

GBE Policy Brief, October 2016

Key messages

In 2015, the European Commission presented a roadmap to support the transition to a

circular economy through greater recycling and reuse, making better use of raw materials,

products and waste.

Recycling, repair and reuse can increase competitiveness across member states by delivering

an estimated €600bn annual reduction in resource spending. A circular economy can also

create 170,000 new jobs by 2035 and boost technological innovation.

In 2014, the amount of municipal waste generated per person in the EU amounted to 475 kg

– of which 465 kg per person were treated. From this total only 28% was recycled, while the

rest was landfilled, burned or composted.

The Circular Economy Package is part of several EU policy initiatives such as the 7th

Environment Action Programme, the Resource Efficiency Roadmap and the Raw Materials

Initiative. Member States’ progress on the circular economy is also monitored within the

European Semester.

The 2015 Circular Economy package is less ambitious than the 2014 proposal, in that it places

excessive emphasis on waste management rather than prevention, and offers weaker

targets. Crucially, it also lacks legally binding targets.

Member States need to re-balance taxation on resource use and pollution to incentivise

circular business models and shift consumer behaviour. This would also allow for a decrease

in labour taxes, which would in turn boost employment and growth.

The European Semester – the main tool to monitor economic and sustainable development

in the EU – should continue to encourage Member States to develop ambitious targets for

recycling, reuse and repair.

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Contents Key messages ............................................................................................................................... 4

Background .................................................................................................................................. 6

Why we need the circular economy .............................................................................................. 7

Opportunities and challenges ............................................................................................................. 8

Opportunities .................................................................................................................................. 8

Challenges ....................................................................................................................................... 8

What is the EU doing to advance the circular economy? ................................................................ 8

The 2015 Circular Economy package................................................................................................... 8

A disappointing review ........................................................................................................................ 9

How green taxes and financial incentives can help ...................................................................... 11

The way forward: the Dutch programme for a circular economy .................................................... 14

The Finnish Strategy .......................................................................................................................... 16

Policy Recommendations............................................................................................................ 16

Annex 1: Inventory of taxes on resources and pollution............................................................... 17

Annex 2: Environmental taxes per category in EU Member States ............................................... 20

Annex 3: Circular Economy Action Plan Timeline ......................................................................... 20

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Background

On 2 December 2015, the European Commission presented a revised Circular Economy package

(COM/2015/614) with the stated aim of supporting the transition to a stronger and more circular

economy where resources are used in a more sustainable way.

The proposed actions, welcomed by the European Council in June 2016, aim at "closing the loop" of

product lifecycles through greater recycling and reuse, making better use of raw materials, products

and waste, and therefore shifting away from the more conventional – but unsustainable – linear

economy.

A circular economy keeps products and materials at their highest utility and value, with benefits for

both the economy and environment. As illustrated in more detail below, economic opportunities

include GDP growth and prosperity, material cost savings, job creation, and increased innovation;

environmental benefits range from a reduction in primary material consumption, energy savings,

increased land productivity, reduction in greenhouse gas emissions, and lower negative externalities

such as congestion and noise pollution1.

The development and implementation of EU waste policy and legislation takes place within the

context of a number of wider EU policies and programmes including the 7th Environment Action

Programme, the Resource Efficiency Roadmap and the Raw Materials Initiative.

The Circular Economy is also the only climate / environment-related policy mentioned in the 2016

Annual Growth Survey (COM/2015/690) – a tool used by the EU, as part of the European Semester

process, to set out what more Member States can do to support growth and job creation.

“Member State action”, the text reads, “is necessary to improve efficiency in the use of

resources and bringing forward a much more circular economy. […] A more circular economy

and improving resource efficiency will contribute towards stimulating investments with both

short-term and long-term benefits for the economy, environment and employment.“

(COM/2015/690, p 13).

Commission First Vice-President Frans Timmermans announced the 2015 Circular Economy package

with the promise that it would be more ambitious than the proposal previously put forward in 2014.

However, campaigners have been generally critical of the new package, warning that its weaker

targets and focus on waste management, rather than product design and manufacturing, could push

the EU off-track in the race towards a sustainable future.

This briefing highlights the shortcomings of the 2015 Circular Economy package, and looks at how the

environmental and socially equitable reform of fiscal systems across the EU can support the

transition to a circular economy.

1 https://www.ellenmacarthurfoundation.org/circular-economy/overview/principles

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Why we need the circular economy

The idea of a circular economy was conceived in the 1970s with the intention of promoting a world

where nothing goes to waste. Some 40 years later, closing the loop of the linear economy has

become a priority for progressive leaders and campaigners.

Recent trends suggest that our current approach to large-scale production and consumption has

become largely unsustainable from both an environmental and economic perspective. According to

Eurostat, in 2014 the amount of municipal waste generated per person in the EU amounted to 475 kg

– of which 465 kg per person were treated. From this total only 28% was recycled, while the rest was

landfilled (28%), burned (27%) or composted (16%)2. This has forced producers to import more raw

materials, increasing both production costs and consumption.

This trend is particularly alarming in Europe, where we are among the biggest consumers in the

world and import half of the resources we consume. According to Luc Bas3 of the International Union

for Conservation of Nature (IUCN) European Regional Office, some progress has been made

compared to 30 years ago – for example, we now extract 40% more economic value for each tonne

of raw materials. However, we have also increased our consumption by 150%, meaning that our

growth continues to surpass our efficiency gains.

All products have environmental impacts, from the extraction of raw materials to their manufacture,

distribution, use and disposal. These activities commonly translate into soil degradation, water and

air pollution, climate deterioration, food contamination and significant losses in terms of biodiversity.

The health implications severely threaten life on earth for our current and future generations.

Source: European Parliament

2 http://ec.europa.eu/eurostat/statistics-explained/index.php/Municipal_waste_statistics 3 https://www.euractiv.com/section/sustainable-dev/opinion/why-we-need-a-genuine-circular-economy-in-europe/

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Opportunities and challenges

Below we examine the main opportunities and challenges relating to the implementation of the

circular economy in the EU.

Table 1: Opportunities and challenges

Opportunities

Reduction of GHG between 2% and 4% due

to better waste management and reduced

use of resources in manufacturing4.

Lower import dependence and increasing

security of supply for raw materials.

Increased competitiveness by 2030 due to

a €600 billion annual reduction in net

resource spending, which would bring

estimated benefits of €1.8 trillion a year

including multiplier effects5.

GDP increase by 1 to 7 percentage points

until 2030, with over 170 000 new jobs

created by 20356.

Innovation boost across sectors because of

the need to redesign materials and

products for circular use.

Challenges

Current pricing system does not encourage

efficient resource reuse and does not

reflect full environmental costs of

production and consumption.

Systemic shift in business models and

consumer behaviour is required (from

selling and owning towards leasing and

using a product).

Lack of transparency throughout the value

chain, from the recycling process to the

recycled content present in products.

High transition costs, especially for Small

and Medium Enterprises (SMEs) in the

initial phase of the project.

Multi-level governance (regional, national,

European and global) approach needed,

with different administrations working in

sync on different policy areas.

Table by GBE; sources available below

What is the EU doing to advance the circular economy?

The 2015 Circular Economy package7

In December 2015, the European Commission scrapped its 2014 Circular Economy proposal in favour

of what President Juncker defined as “a more ambitious” package. The new plan includes four

legislative proposals on waste policy, and an action plan.

The four legislative proposals aim at introducing and promoting:

An early warning system for monitoring compliance with targets (see Table 2 below);

Minimum requirements for Extended Producer Responsibility8 schemes;

4 http://goo.gl/ijBaI9 5 http://goo.gl/gslO8u 6 Ibid 7 http://www.europarl.europa.eu/thinktank/en/document.html?reference=EPRS_BRI%282016%29573899 8 Extended Producer Responsibility (EPR): a policy approach whereby producers take over the financial and/or organisational responsibility for collecting or taking back used goods, as well as sorting and treatment for their recycling

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Promoting prevention (including for food waste);

Streamlining provisions on by-products and end-of-waste status, and

Aligning definitions, calculation methods for targets, reporting obligations and provisions on

delegated and implementing acts.

The package also contains an action plan for the circular economy and an annex with a timetable and

a list of measures.

The action plan builds a bridge between the Circular Economy package and the UN Sustainable

Development Goals (the 12th goal on sustainable production and consumption in particular), and

highlights several broad areas for action that go beyond waste management. These include:

Production: promoting the design of resource-efficient goods and services, reparability,

durability and possibilities for upgrading and recycling of products through the Ecodesign

Directive and extended producer responsibility schemes; fostering industrial symbiosis9,

sharing and digitalisation (moving from physical to digital products);

Consumption: use of labelling to inform consumers about product sustainability; integration

of requirements promoting a circular economy in green public procurement;

Creating markets for secondary raw materials and facilitating reuse of treated wastewater;

Making use of existing instruments (such as Horizon 2020) to promote circular economy and

related skills, and

Monitoring framework based on existing indicators.

These actions apply to five priority sectors:

Plastics;

Food waste;

Raw materials;

Construction and demolition, and

Biomass and bio-based products.

A disappointing review

Despite the announcement of First Vice President Timmermans that the revised Circular Economy

package would be more ambitious, the Communication (COM(2015)614/2) shows that the EU will

have weaker targets for recycling and landfill than the previous proposal. Crucially, the package also

puts the emphasis on waste management rather than prevention by smart design, reuse and

recycling.

While the slightly more comprehensive approach to product design and extended producer

responsibility is a first step in the right direction, the new plan lacks crucial elements that were

present in the withdrawn proposal, including a target to increase resource efficiency at EU level by

30% by 2030.

9 Industrial symbiosis is an association between two or more industrial facilities or companies in which the wastes or by-products of one become raw materials for another.

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Below is an overview of the key parameters on the legislative waste proposal for the circular

economy. Waste management targets and material-specific targets have been revised downwards,

making the new package weaker than the old one.

Table 2: overview of key targets in the old and new Circular Economy package

Old CE-package (July 2014) New CE-package (December 2015)

Increase resource-

efficiency

30% more by 2030 (to be taken

into account in review of

Europe 2020 strategy)

none

Resource consumption

indicators into European

Semester

Assess whether appropriate

(reference to 7EAP) none

Reduction targets none none

Reduction of food waste 30% less by 2025 (non-binding)

General obligation to reduce (no

timeline, no target)

Reduction of marine litter

50% less by 2025 (non-binding)

Implement UN Sustainable

Development Goal 14 (general

obligation by 2025, no target)

Separate collection of bio-

waste By 2025

ca. 2019/2020 (as of date of

transposition) where technically,

environmentally and economically

practicable

Reuse and recycling

target for municipal

waste

70% by 2030

2% tolerance

65% by 2030, 10% tolerance: 7 MSs

may obtain five additional years for

the attainment of the target

Strictly limiting

incineration, with or

without energy recovery,

to non-recyclable and

non-biodegradable waste

none none

Ban on landfilling of non-

residual municipal waste 5% by 2030 10% by 2030

Source: The Greens / European Free Alliance in the European Parliament

The package also lacks a clear enforcement and monitoring mechanism, having not been properly

integrated into the macro-economic policy coordination process known as the European Semester

(see Text box 1). Although it was mentioned in the 2016 Annual Growth Survey (COM/2015/690)

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with regards to resource efficiency, the European Semester does not provide ambitious national

strategies in relation to the sustainable use and manufacturing of products and resources.

The European Parliament had previously called for the development of legally binding and

measurable indicators on resource efficiency, and their inclusion in the European Semester process.

Such indicators would have served as a basis for legislative initiatives and concrete reduction targets,

holding Member States liable for any eventual shortcoming.

Nonetheless, in June 2016, the European Council welcomed the new package. Ministers expressed

their support for the action plan and priority actions, calling upon the Commission and Member

States “to continue to develop a dashboard of reliable indicators in view of formulating ambitious

and realistic targets, and integrating these with a follow-up of the EU 2020 Strategy, and the EU

implementation of the 2030 agenda for Sustainable Development”.

“Ambitious” and “realistic” targets are not sufficient, if not tied to legally binding indicators in a

macro-economic framework. Binding targets on resource efficiency and measures on sustainable

sourcing of raw materials are crucially needed to reduce the EU’s massive footprint. A circular

economy that fails to address resource consumption, and in which resource consumption is not

integrated into the European Semester, is unlikely to put Europe on a path of sustainable growth.

How green taxes and financial incentives can help

Environmental Fiscal Reform (see Text box 2) – including increasing green taxation and the phase-out

of environmentally harmful subsidies as well as financial incentives, VAT reductions and tax breaks

for green initiatives – provides the perfect conditions for the transition to a circular economy. Both

European businesses and consumers can directly benefit from such economic instruments, which can

help overcome some of the “challenges to implementation” that are mentioned above by:

Introducing a pricing system that encourages circular business models and behaviour,

addressing negative externalities throughout the production and distribution chain;

Creating demand for eco-friendly technology to advance smart design, reuse and recycling;

Text box 1: The European Semester

The European Semester is the EU’s annual cycle of macroeconomic, budgetary and

structural policy coordination that supports delivery by EU member states of agreed

common priorities, namely the implementation of the Stability and Growth pact.

The three main pillars of the EU Semester are structural reform to modernise the

Member States’ economies, responsible fiscal policies, and re-launching investment.

The European Semester provides a common timetable for EU policy guidance, which

includes the publication by the European Commission of Country-Specific

Recommendations (CSRs) indicating a set of actions for each Member State to take,

according to its economic and social performance during the previous year.

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Allowing for the reduction of more detrimental taxes such as labour taxes, partly offsetting

the initial transition costs and boosting employment, and

In the envisaged circular economy, Environmental Fiscal Reform has the potential to modernise the

market by rewarding green efforts and discouraging the most polluting practices and services.

Misaligned fiscal policy leads to false price signals which incentivise pollution, inefficient resource use

and the erosion of natural capital. If false price signals are not corrected, market forces work to keep

the economy on an unsustainable growth path.

Since the circular economy requires labour-intensive activities such as repair, research, development

and recycling, reducing the fiscal pressure on labour can also incentivise employment and spur

growth. A fiscal shift which decreases the cost of labour and increases the cost of natural resources

and pollution, while re-directing incentives towards greener services and innovation, is therefore a

pre-condition for the circular economy10.

The share of environmental taxes in total revenues from taxes and social contributions is also an

indicator of the flagship initiative for a resource-efficient Europe under the Europe 2020 strategy.

The objective, which is not binding, is at least a 10% share for the EU by 2020.

However, the EU is likely to miss this target. According to Eurostat11, the share of environmental

taxes in total revenues from taxes and social contributions across the 28 Member States has

decreased from 6.8% in 2004 to 6.3% in 2014. This despite having increased to €343.6bn in 2014,

compared with €282bn in 2004. Labour taxes, on the other hand, continue to account for 50% or

more of the total tax revenue in some Member States, partially explaining the low percentage of

environmental taxes despite their increase in monetary terms.

Furthermore, only 3.6% of the total share of green taxes in 2014 came from resources and pollution

(see graph 1) – while the remaining share came from transport and energy.

10 http://ec.europa.eu/environment/integration/green_semester/pdf/Session_report_5-4.pdf 11 goo.gl/6y4OaP

Text box 2: Environmental Fiscal Reform

Environmental Fiscal Reform (EFR) brings tax and spending into line with environmental goals by

means of green taxes, emissions trading, reform of harmful subsidies, green public

procurement, border tax adjustments, and deposit-refund schemes.

Green taxes represent an ideal policy approach because they address the environmental

damage caused by polluters. They are also widely considered a more “growth-friendly” form of

taxation, as they can be used to decrease taxes on labour in a socially equitable way, as well as

to provide financial incentives to businesses and consumers.

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Energy taxes

76.5%

Transport taxes

19.9%

Taxes on pollution and resources

3.6%

Graph 1: Revenue by category of environmental taxes in EU (2014)

Environmental taxes on resource extraction, products, and waste as well as on air, soil and water

pollution are used to varying degrees across Europe. Some regions or countries have taxes on

landfilling and incineration which aim to discourage these practices. Others make use of pay-as-you-

throw schemes to reduce the generation of waste. There are also deposit-refund systems which

increase collection rates of specific products. Extended Producer Responsibility schemes monetise

the environmental impact of a product at the end of its life, which is added to the price of the

product when it is purchased. There are also other rewards for people who choose to make

environmentally friendly purchases and repair old products, as well as levies on packaging and

products12 – see inventory of taxes on resources and pollution in Annex 1.

However, despite the numerous examples and wide-spread knowledge base in support of such

economic instruments, inadequate and unsystematic implementation continues to limit their impact.

For example, while some Member States (notably the Netherlands and Croatia) appear to be more

progressive on this front, others such as Italy, Portugal and Austria have very low taxes on resources

and pollution – see country-by-country breakdown of environmental tax shares in Annex 2. This is a

missed opportunity which slows down concerted efforts at the EU level to close the loop of our

economy.

In the text boxes below are two examples of successful implementation of environmental taxes in

the context of the circular economy: the Irish plastic bag levy and the Dutch landfill tax.

12 http://degroenezaak.com/wp-content/uploads/2015/05/Circular-Economy-Package-Manifesto-20-5-2015.pdf

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Text box 3: The Irish plastic bag levy

In 2002, the Irish Government introduced a 15 cent environmental levy on plastic bags at points

of sale in order to reduce their consumption and the effects it had on Ireland’s landscape.

As a result, plastic bags in 2015 amounted to 0.13% of litter pollution compared to an estimated

5% in 2001.

The levy, which increased to 22 cent in 2007, also generated a total of €200 million in 12 years

(2002–2013). This revenue has been so far used for administration and environmental projects,

which are managed by the Environmental Fund.

The levy successfully influenced consumer behaviour, and is to this day promoted as a good

practice example. Both the public and retail industry have praised the levy for its positive effect

on the environment, “with many feeling guilty when they forget to bring their own long life bag

and have to pay the levy […]” (Convery et al. 2007).

Since 2015, all Member States are required (Directive 94/62/EC on packaging) to ensure that, by

2019, lightweight plastic bags are not provided free of charge at the point of sale, unless equally

effective instruments are implemented.

Text box 4: The Dutch landfill tax

In 1995, the Netherlands introduced a landfill tax which contributed to the reduction of waste

generation while also boosting recycling.

The landfill tax was split into two different taxes in 2000: a higher tax for combustible and a

lower tax for non-combustible waste with no other favourable recovery alternative.

The government increased the tax on combustible waste from €13 a tonne to €65 a tonne in

2000, and again to €79 a tonne in 2002 and to €107.5 a tonne in 2010. As a result, landfilling

dropped gradually from 8% in 2001 to 2.7% in 2002 and 0.3% in 2010.

There was a steady positive development of recycling over the same period of time, although

there is no simple correlation between the landfill tax and the total recycling of waste.

In 2012 the tax was scrapped as revenues dramatically reduced in line with the reduction of

waste landfilled (European Environmental Agency 2013). A new tax on waste disposal and

incineration was introduced in late 2014.

The way forward: the Dutch programme for a circular economy

The Netherlands have a long tradition of progressive waste prevention and management, and have

influenced European policy for over two decades. Now, with the publication of a new roadmap for

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the circular economy, the government aims to step up efforts in the country and become a leader in

the EU.

The strategy, released in September 2016, includes plans to free up €27 million to ensure the country

will be running completely on reusable raw materials by 2050. Market-based instruments that reflect

the environmental cost of pollution and resource depletion will be key in the transition.

A first step in this direction will be to phase out subsidies that are detrimental to the circular

economy. The Cabinet in charge of the strategy vows to identify all the market incentives that

promote the use of new products, as well as the disposal of used ones. “If the subsidy does not

promote the circular economy, alternatives should be sought that do have this effect”, the authors of

the report said.

The government has already commissioned a study with European partners to map out the

challenges and opportunities of market incentives for the circular economy. Notably, they will look

into fiscal possibilities to encourage the use of renewable and biodegradable applications in which

substances return to nature due to wear or use (e.g. drilling fluids and lubricants).

Special emphasis will be placed on “Socially Responsible Purchasing” and innovation-orientated

purchasing. Both the government and businesses will work to foster circular procurement and the

inclusion of total product life cycles and costs in tenders. This is set to reverse the current trend

according to which the single or short-term price of a product is still the decisive factor for the

selection of suppliers in government tendering and procurement procedures. This way, the Cabinet

aims to give more attention to the integral life-cycle costs, environmental performance and the social

costs during and after the life-cycle of a product. This is one the main conclusions of the Dutch

Parliament as part of an endeavour to raise the proportion of circular procurement to 10% by 2020.

Source: The Dutch ministry of Infrastructure and the Environment

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The Finnish Strategy

“Leading the cycle – Finnish road map to a circular economy 2016-2025”13 outlines the steps to

sustainable success in Finland:

Sustainable food system: Consumers choose food that has been produced through the wiser

use of raw materials that starts in primary agricultural production. Nutrients are recycled.

Forest-based loops: Global competitiveness will increase with new commercial products,

services, co-operation models and digital technology.

Technical loops: Minimising the use of virgin raw materials and maximising the length of

material and product life cycles create a competitive edge.

Transport and logistics: Transport will develop into a seamless, smart system that uses fossil-

free fuels.

Common action: Legislators, companies, universities and research institutes, consumers and

citizens, and vibrant regions are all needed to achieve systemic change.

Policy Recommendations

Green Budget Europe calls on the EU and Member States to ensure:

A higher share of environmental taxes in order to achieve at least the 10% of total revenues

envisaged in the Europe 2020 strategy – see inventory in Annex 1;

A tax shift away from labour and on to resources and pollution at the national level;

Reduced rates or exemptions on VAT for recycled products as well as reuse and repair

activities;

The mapping and phase-out of direct subsidies and tax breaks to products and services which

hinder reuse, recycling and innovation, and

The inclusion legally binding targets for reuse, recycling, sharing, food waste, marine litter

and resource efficiency. More ambitious indicators within the framework of the European

Semester are also needed.

13 http://www.sitra.fi/sites/default/files/sitra_kiertotalous_handout_a5_en_v03.pdf

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Annex 1: Inventory of taxes on resources and pollution

The table below was compiled by the Institute for European Environmental Policy, and it is available

on the European Commission’s website14.

14 http://ec.europa.eu/environment/integration/green_semester/studies_en.htm

Banding 1 Banding 2 Banding 3

Landfill Tax Non-hazardous general

Inerts (C&D)

Hazardous

Mechanically/biologically pre-treated

Residual

Incineration /MBT Tax

Air Pollution Tax SOx

NOx

CO2

PM10

VOCs

PM2.5

Water Abstraction Tax Groundwater Public water supply

Manufacturing industry

Agriculture

Surface Water Public water supply

Other purposes

Manufacturing industry

Cooling

Agriculture

Waste Water Tax Discharge to surface water

Discharge to groundwater

Extraction of inert materials

Fertiliser/ Pesticides Tax

Pesticides tax

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Fertiliser tax

Aggregates Tax Turf/peat

Packaging Tax Paper and card

Plastic

Wood

Metal

Textiles

Glass

Single Use Packaging Plastic bags

Disposable cutlery

Aluminium foils

Beverage packaging

Other foils

Other All Beverage Packaging

Non-reusable Beverage Packaging

Reusable Beverage Packaging

Reusable Beverage Packaging

Other bottles and containers

Product Tax Tyres Imported/ produced tyres

Passenger cars

Professional vehicles (up to 3.5 T) and tractors

Trucks and buses

Construction vehicles

Airplanes

ELVs

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EEE/WEEE Water heaters

White goods and electronic equipment (various types)

Monitors and TV equipment

Appliances for washing and cooking

Telecommunications equipment

Electronic equipment (various)

Batteries Starters

Portable batteries and accumulators

Industrial batteries and accumulators

Lubricating Oils

Printing paper

Oil filters

Mattresses/bedding

Incandescent/halogen lamps

Chewing gum

Radioactive substances

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Annex 2: Environmental taxes per category in EU Member States

Annex 3: Circular Economy Action Plan Timeline

An annex to the action plan sets out the timeline when the actions will be completed.

2015

Production

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Consumption

Waste

Management

Sectorial:

Plastics

Innovation

and

investments

2016

Production

Consumption

Waste

Management

Market for

secondary

raw materials

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Sectorial:

Food Waste

Sectorial:

Critical raw

materials

Sectorial:

Construction

and

Demolition

Sectorial:

Biomass and

bio-based

materials

Innovation

and

investments

2017

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Production

Market for

secondary

raw materials

Sectorial:

Plastics

Sectorial:

Food Waste

Sectorial:

Critical raw

materials

Sectorial:

Construction

and

Demolition

Monitoring

2018

Production

Consumption

Waste

Management

Biomass and

bio-based

materials

EUROPEAN EXPERT PLATFORM ON ENVIRONMENTAL TAXATION AND GREEN FISCAL REFORM

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